A political ally of 10th Assembly District candidate Marc Levine complained to Sonoma County tax officials Tuesday that Levine's opponent in the Nov. 6 election, Michael Allen, has claimed a home- owner's tax exemption he is no longer entitled to, since establishing residency in San Rafael.

The complaint was filed by Bruce Raful of San Rafael, who is serving as Levine's campaign treasurer; Raful has donated $1,750 to Levine's campaign. Raful, a certified real estate appraiser, said he spotted the discrepancy while reviewing data on properties in Sonoma County's Oakmont subdivision, where Allen owns a house.

"The California Constitution is pretty clear," Raful said. "If you live in your home, and don't rent it out or vacate it, you're entitled to a $7,000 tax exemption. Mr. Allen left Oakmont for San Rafael in October of last year when he re-registered there to vote, so he wasn't entitled to the exemption that he claimed on January 1 of 2012. In my book, that's cheating."

Allen moved to an apartment in downtown San Rafael after statewide redistricting splintered his former 7th Assembly District.

Rolando Bonilla, a spokesman for Allen, said, "Our position is that it is completely untrue, a baseless cheap political attack weeks before (absentee) ballots go out."

Sonoma County Assessor Janice Atkinson, however, confirmed that Allen is receiving the homeowner's exemption. Atkinson said it is entirely possible Allen never intended to break any rules.

"It is one of those things you sign up for usually when you buy your property, and you kind of forget it's there. You don't have to renew every year. I don't think it is unusual that someone would move and forget to change that," Atkinson said.

She also said that the exemption is hardly a jackpot.

"It takes $7,000 off the value of your property before taxes are applied," Atkinson said. "Seven-thousand dollars used to be a lot when property was worth a lot less. It's really not that great an amount any more."

Atkinson said that because the exemption is worth about $70, Allen may be required to pay a fine of less than $20.